Local Authority Capital: Hot Topics and Leases Workshops


The 2021 'Capital and Leases Hot Topics' series focused on a number of frequently asked questions on accounting for assets and capital, as well as providing an update on the latest changes to the Prudential Framework and related CIPFA codes. The workshops also included a summary of the recent guidance from CIPFA on capital strategies (a whole organisation approach), details of changes in the accounting code in relation to capital items, and the bulk of the afternoon session was dedicated to the new leasing standard, IFRS 16, summarising the main technical changes, the arrangements for transition and the key areas for authorities to consider in their preparations for the new standard, which is scheduled to apply from 1 April 2022.

A copy of the slides and handouts from the events is included for FAN subscribers.


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